ANÁLISIS DE LA CARTERA VENCIDA Y SU INCIDENCIA EN LA LIQUIDEZ DE LA EMPRESA PÚBLICA DE AGUA POTABLE Y ALCATARILLADO DEL CANTÓN RPCAFUERTE PERIODO 2019-2020

Abstract

This qualification work is focused on the Analysis of the overdue portfolio and its impact on the liquidity of the Public Drinking Water and Sewerage Company of the Rocafuerte canton for the 2019-2020 period, whose company presents a significant amount in accounts receivable, increasing its value in 2020 due to the COVID19 pandemic. Descriptive and projective research types were used to help analyze the information, where it is confirmed that the company's liquidity is affected due to the delinquency of certain users, which is why it usually has problems to comply with payments to suppliers, but because the company generates daily cash flow, no major problems are generated. Techniques were used to collect information such as observation, structured interviews and document review, to find out how the recovery of past due loans is currently handled, interviewing the direct heads of 4 areas: treasury, budget, accounting, portfolio and collection. It was found that in 2020 accounts receivable increased in value. The most relevant result is that a higher liquidity index was presented in 2020 with a difference in net capital of $ 16,176.47, but an increase in accounts receivable where it is recommended to establish new notification methods to users whose information is corroborated that they reach them directly, thus trying to reduce accounts receivable.